Collection Appeal Rights
 

You may appeal many IRS collection actions to the IRS Office of Appeals (Appeals). Appeals is separate from and independent of the 

IRS Collection office that initiated the collection action. Appeals ensures and protects its independence by adhering to a strict policy 

of prohibiting certain ex parte communications with the IRS Collection office or other IRS offices, such as discussions regarding the 

strengths or weaknesses of your case. Revenue Procedure 2012-18 has more information about Appeals’ independence and ex parte 

communication and is available at www.IRS.gov. 

The two main procedures are Collection Due Process and Collection Appeals Program. Other procedures are described on page four 

of this publication and at www.IRS.gov. 

Collection Due Process (CDP) is available if you receive one of the following notices: 

• Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320 

• Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing 

• Notice of Jeopardy Levy and Right of Appeal 

• Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing 

• Post Levy Collection Due Process (CDP) Notice 

Collection Appeals Program (CAP) is available for the following actions: 

• Before or after the IRS files a Notice of Federal Tax Lien 

• Before or after the IRS levies or seizes your property 

• Termination, or proposed termination, of an installment agreement 

• Rejection of an installment agreement 

• Modification, or proposed modification, of an installment agreement 

CAP generally results in a quicker Appeals decision and is available for a broader range of collection actions. However, you cannot go 

to court if you disagree with the CAP decision. CAP procedures are described on pages three and four of this publication. 

You may represent yourself at CDP, CAP and other Appeals proceedings. Or, you may be represented by an attorney, certifi ed public 

accountant, or a person enrolled to practice before the IRS. Also, you may be represented by a member of your immediate family, or in 

the case of a business, by regular full-time employees, general partners or bona fi de officers. 

A Low Income Taxpayer Clinic (LITC) may represent you if you qualify. LITCs are independent from the IRS and most provide 

representation before the IRS or in court on audits, tax collection disputes, and other issues for free or for a small fee. Some clinics can 

provide multilingual information about taxpayer rights and responsibilities. Publication 4134, Low Income Taxpayer Clinic List, provides 

information on clinics in your area and is available at your local IRS office, by calling 1-800-829-3676, or from 

www.IRS.gov. 

If you want your representative to contact us or appear without you and to receive and inspect confidential material, you must fi le a 

properly completed Form 2848 (no earlier than 10/2011 revision), Power of Attorney and Declaration of Representative. You may also 

authorize an individual to receive or inspect confidential material but not represent you before the IRS, by filing a Form 8821, Tax 

Information Authorization. These forms are available at your local IRS office, by calling 1-800-829-3676, or from www.IRS.gov. 

HEARING AVAILABLE UNDER COLLECTION DUE PROCESS (CDP) 

For Lien and Levy Notices 

By law, you have the right to a CDP hearing when you receive 

a Notice advising you of this right and you timely postmark a 

request for a hearing to the address indicated on the Notice. 

You are limited to one hearing under section 6320 (Notice and 

opportunity for hearing upon filing of notice of lien) and 

6330 (Notice and opportunity for hearing before levy) for each tax 

assessment within a tax period. 

You may contest the CDP determination in the United States Tax 

Court. 

Lien Notice: The IRS is required to notify you the first time a 

Notice of Federal Tax Lien is filed for each tax and period. The 

IRS must notify you within 5 business days after the lien filing. 

This notice may be mailed, given to you, or left at your home 

or office. You then have 30 days, after that 5-day period, to 

request a hearing with Appeals. The lien notice you receive will 

indicate the date this 30-day period expires. 

Levy Notice: For each tax and period, the IRS is required to 

notify you the first time it collects or intends to collect a tax 

liability by taking your property or rights to property. 

The IRS does this by issuing you a pre-levy or post-levy notice. 

The notice is mailed, given to you, or left at your home or 

office. During the 30-day period from the date of the notice, you 

may request a hearing with Appeals. There are four exceptions 

to issuing this notice before levy: 

1. When collection of the tax is in jeopardy. 

2. When the IRS levies your state tax refund. 

3. When the criteria for a Disqualified Employment Tax Levy 

is met. 

4. When the IRS serves a federal contractor levy. 

You may request a hearing after the levy action in these 

instances. 

If your request for a CDP hearing is not timely, you may request 

an equivalent hearing. To receive an equivalent hearing, your 

request must be postmarked on or before the end of the one-year 

period after the date of the levy notice or on or before the end of 

the one-year period plus 5 business days after the filing date of 

the Notice of Federal Tax Lien. 
How do you request a CDP or equivalent hearing

with the Offi ce of Appeals? 

Complete Form 12153, Request for a Collection Due Process 

or Equivalent Hearing, or other written request with the same 

information and send it to the address shown on your lien or levy 

notice. To request an equivalent hearing, you must check the 

Equivalent Hearing box on line 7 of Form 12153, or if you don’t 

use Form 12153 write that you want an equivalent hearing if the 

CDP hearing request is late. If you received both a lien and a levy 

notice, you may appeal both actions by checking the boxes on 

line 6 of Form 12153 or if you don’t use Form 12153, you may 

appeal both actions in one written request. You must identify your 

alternatives to, or your reasons for disagreeing with, the lien filing 

or the levy action. Alternatives or reasons for disagreeing may 

include: 

• Collection alternatives such as installment agreement or 

offer in compromise.
 

• Subordination or discharge of lien. 

• Withdrawal of Notice of Federal Tax Lien. 

• Appropriate spousal defenses. 

• The existence or amount of the tax, but only if you did not 

receive a notice of deficiency or did not otherwise have an 

opportunity to dispute the tax liability. 

• Collection of the tax liability is causing or will cause an 

economic or other hardship.
 

Note: You may not raise an issue that was raised and considered 

at a prior administrative or judicial hearing, if you, or your 

representative, participated meaningfully in the prior hearing 

or proceeding. Also, you may not challenge the existence 

or amount of an assessment made based on court ordered 

restitution. 

Form 12153 is available at your local IRS Office, by calling 

1-800-829-3676, or from www.IRS.gov. Include a copy of your 

lien and/or levy notice. List all taxes and tax periods included on 

the notice you received for which you are requesting a hearing. 

You are entitled to only one hearing relating to a lien notice and 

one hearing relating to a levy notice, for each taxable period. 

In general, the IRS will deny a hearing request that only raises 

issues identified by the IRS as frivolous or that are made solely 

to delay or impede collection. For a nonexclusive listing of issues 

identified by the IRS as frivolous, see “The Truth About Frivolous 

Tax Arguments” on www.IRS.gov. 

To preserve your right to go to court, you must request a CDP 

hearing within the time period provided by law. Your request for 

a CDP hearing must be sent to the address on the lien or levy 

notice and postmarked on or before the date shown in the lien 

notice or on or before the 30th day after the date of the levy 

notice. 

Before you formally appeal a lien or levy notice by sending us 

Form 12153, you may be able to work out a solution with the 

Collection office that sent the notice. To do so, call the telephone 

number on the lien or levy notice and explain to the IRS 

employee listed on the notice or other representative why you 

disagree with the action. 

If a telphone number is not shown on the notice, you can call 

1-800-829-1040. This contact, however, does NOT extend the 

30-day period to make a written request for a CDP hearing. 

What will happen when you request a CDP or equivalent 

hearing with the Offi ce of Appeals? 

After you request a hearing, you may still discuss your concerns 

with the Collection office that sent the lien or levy notice. If you 

are able to resolve the issues with that office, you may withdraw 

your request for a hearing. If you are unable to, or do not choose 

to, resolve the issues with the Collection office, your case will be 

forwarded immediately to Appeals. 

Appeals will contact you to schedule a conference. Your 

conference may be held by telephone, correspondence, or, if 

you qualify, in a face-to-face conference at the Appeals office 

closest to your home, school or place of business. To qualify for 

a face-to-face conference, you must not raise any issues that 

are deemed as frivolous or made with a desire solely to delay or 

impede collection. If you are proposing a collection alternative, 

it may be necessary for you to submit financial information or 

tax returns to qualify for a face-to-face conference. The Appeals 

officer will notify you by letter if you need to take steps to qualify 

for a face-to-face conference. 

Unless one of the exceptions in section 6330(f) applies, for 

Jeopardy situations, State Income Tax levies, Federal Contractor 

levies or Disqualified Employment Tax levies, levy action is not 

permitted for the subject tax and periods during the 30 days after 

the levy notice and during the timely requested CDP hearing 

process. Normally, there will be no levy action during the period 

you have to request a hearing from a lien notice and during the 

related CDP hearing process. 

If your request for a CDP hearing is timely, the 10-year period 

the IRS has to collect your taxes will be suspended until the 

date Appeals’ determination becomes final or you withdraw your 

request for a hearing in writing. 

At the conclusion of the CDP hearing, Appeals will issue a 

determination letter unless you have withdrawn your hearing 

request. If you don’t agree with Appeals’ determination, you 

may request judicial review of the determination by petitioning 

the United States Tax Court within the time period provided 

for in the Appeals’ determination letter. You may not be able to 

raise issues in the Tax Court if you do not raise them during the 

Appeals hearing, and the Tax Court may limit the evidence you 

can present to the evidence you submitted to Appeals during 

the hearing. You should, therefore, raise all issues and present 

all evidence during the Appeals hearing, in order to preserve 

your rights to raise issues and have evidence considered in 

subsequent court proceedings. 

Appeals will retain jurisdiction over its determination. You may 

return to Appeals if you believe that the Collection function did not 

carry out Appeals’ determination as it was stated or if there is a 

change in your circumstances that affects Appeals’ determination. 

However, you must first try to work with Collection to resolve the 

problem. 

If your request for a CDP hearing is not timely and you request 

an equivalent hearing, the law does not prohibit levy and the 

collection statute is not suspended. Furthermore, you cannot go 

to court if you disagree with Appeals’ decision. 
HEARING AVAILABLE UNDER COLLECTION APPEALS PROGRAM (CAP) 

For Liens, Levies, Seizures and Installment Agreements 

The CAP procedure is available under more circumstances than 

Collection Due Process (CDP). Unlike CDP, you may not challenge 

in CAP the existence or amount of your tax liability. You also cannot 

proceed to court if you don’t agree with Appeals’ decision in your 

CAP case. Collection actions you may appeal under CAP are: 

Notice of Federal Tax Lien. You may appeal the proposed 

filing of a Notice of Federal Tax Lien (NFTL) or the actual filing 

of an NFTL at the first and each subsequent filing of the NFTL. 

You may also appeal denied requests to withdraw a NFTL, and 

denied discharges, subordinations, and non-attachments of a 

lien. 

Third parties may file a CAP appeal regarding the filing of a 

notice of lien against alter ego or nominee property. There are 

no CDP rights available for persons determined to be nominees 

or alter egos. Persons assessed as transferees under Internal 

Revenue Code (IRC) Section 6901, however, are entitled to CDP 

rights. 

Notice of Levy. You may appeal before or after the IRS places 

a levy on your wages, bank account or other property. Once the 

levy proceeds have been sent to the IRS, you may also appeal 

the denial by the IRS of your request to have levied property 

returned to you. Please note that a request to return levy 

proceeds must be made within 9 months from the date of such 

levy. See IRC Section 6343(d). You may also have additional 

CDP appeal rights. See the preceding information regarding 

Hearing Available under Collection Due Process. 

Seizure of Property. You may appeal before or after the IRS 

makes a seizure but before the property is sold. 

Rejection, Modification or Termination of Installment 

Agreement. You may appeal when the IRS rejects your request 

for an installment agreement. You may also appeal when the IRS 

proposes to terminate or terminates your installment agreement. 

In addition, you may also appeal when the IRS proposes to 

modify or modifies your installment agreement. 

Wrongful Levy. If you are not liable for tax and the IRS has 

levied or seized property that you believe belongs to you or in 

which you have an interest superior to the IRS, you may 

appeal the denial by the IRS of your request to release the levy 

or seizure, or return the property or its value. Please note that a 

request to the IRS to return wrongfully levied property must be in 

writing, filed within 9 months of the levy or seizure and must 

satisfy certain specific requirements. See Publication 4528, 

Making an Administrative Wrongful Levy Claim Under Internal 

Revenue Code (IRC) Section 6343(b). 

How do you appeal a lien or levy action if your only collection

contact has been a notice or telephone call? 

1. Call the IRS at the telephone number shown on your notice or 

identified by the IRS employee in a prior telephone contact. 

Be prepared to explain which action(s) you disagree with and 

why you disagree. You must also offer a solution to your tax 

problem. 

2. If you can’t reach an agreement with the employee, tell the 

employee that you want to appeal his or her decision. The 

employee must honor your request and will refer you to a 

manager. The manager will either speak with you then or will 

return your call within 24 hours. 

3. Explain to the manager which action(s) you disagree with and 

why. The manager will make a decision on the case. If you 

don’t agree with the manager’s decision, your case will be 

forwarded to Appeals for review. You do not have to submit 

the appeal request in writing. 

How do you appeal a lien, levy or seizure action if you have

been contacted by a Revenue Officer? 

1. If you disagree with the decision of the Revenue Offi cer, 

you must first request a conference with the Collection 

manager. 

2. If you do not resolve your disagreement with the 

Collection manager, you may submit a written request for 

Appeals consideration, preferably by completing Form 

9423, Collection Appeal Request. This form is available at 

your local IRS office, by calling 

1-800-829-3676, or from www.IRS.gov. Check the 

action(s) you disagree with and explain why you disagree. 

You must also offer a solution to resolve your tax problem. 

3. Submit the Form 9423 to that Collection office. 

4. If you request an appeal after the IRS makes a seizure, 

you must appeal to the Collection manager within 10 

business days after the Notice of Seizure is given to you 

or left at your home or business. 

5. You should let the Revenue Officer or manager know 

within 2 business days after your conference with the 

Collection manager if you want to appeal under CAP or 

the IRS will resume collection action. Your Form 9423 

must be postmarked within 3 business days after the date 

of your conference with the Collection manager in order to 

prevent the resumption of collection action. 

6. If you request a conference and are not contacted by a 

manager or his/her designee within two (2) business days 

of making the request, you can contact Collection again 

or submit Form 9423. If you submit Form 9423, note the 

date of your request for a conference in Block 15 and 

indicate that you were not contacted by a manager. The 

Form 9423 should be received or postmarked within four 

(4) business days of your request for a conference as 

collection action may resume. 

How do you appeal the denial by the IRS of your

request to release or return levied or seized

property, if you believed the property was wrongfully levied 

or seized? 

1. If you do not agree with the denial of the request to 

release or return wrongfully levied/seized property or 

its value, you must first request a conference with the 

manager of the Advisory Group denying your request. 

2. Call the telephone number on the letter denying your 

request and explain that you want a conference with the 

Advisory Group manager. 

3. If you do not resolve your disagreement with the Advisory 

Group manager, you must submit a written request 

for Appeals consideration, preferably on Form 9423, 

Collection Appeal Request. This form is available at your 

local IRS office, by calling 

1-800-829-3676, or from www.IRS.gov. Check the action 

you disagree with and explain why you disagree. 

4. Submit the completed Form 9423 to the Advisory Group 

office that denied your request to release or return of 

wrongfully levied/seized property or its value. 
 

How do you appeal the rejection of a proposed installment

agreement? 

1. Call the telephone number shown on the letter rejecting 

your proposed installment agreement and explain that you 

want to appeal the rejection. Your appeal need not be in 

writing unless the rejection letter was sent by a Revenue 

Officer, in which case your request for an appeal must be 

in writing, preferably using Form 9423, Collection Appeal 

Request. While a conference is recommended, you 

need not have a conference with a Collection manager 

before appealing the rejection of a proposed installment 

agreement. 

2. Your request for an appeal of the rejection of a proposed 

installment agreement must be made on or before the 

30th day after the date of the rejection letter (the mailing 

of a written request, including a Form 9423, must be 

postmarked on or before such day). 

How do you appeal the termination of an installment

agreement? 

1. Call the telephone number shown on the notice that 

indicates that the IRS intends to terminate your installment 

agreement. If you are unable to resolve the matter, then 

explain that you want to appeal the termination. Your 

appeal need not be in writing unless the notice of intent 

to terminate your installment agreement was sent by a 

Revenue Officer, in which case your request for an appeal 

must be in writing, preferably using Form 9423, Collection 

Appeal Request. While a conference is recommended, you 

need not have a conference with a Collection manager 

before appealing the termination of an installment 

agreement. 

2. You will have 76 days from the date of the notice of intent 

to terminate in which to request an appeal. Unless you 

appeal within 30 days after the date of the notice, or cure 

your default of the installment agreement, the installment 

agreement will terminate automatically on the 46th day 

after the date of the notice. After the 46th day, and the 

termination of your agreement, your right to appeal will 

continue for an additional 30 days. Accordingly, your 

request must be made on or before the 76th day after 

the date of the notice of intent to terminate (the mailing 

of a written request, including a Form 9423, must be 

postmarked on or before such 76th day). 

How do you appeal a proposed modification or modification 

of an installment agreement? 

The IRS may propose to modify the terms of your installment 

agreement based on your financial information. If the IRS does 

not hear from you after proposing to modify your installment 

agreement, it may proceed to modify your installment agreement. 

If you are informed that your agreement is being modified or has 

been modified, you may request an Appeals hearing under CAP 

procedures. If you wish to file an appeal concerning a proposed 

modification or modification of your installment agreement, 

please follow the directions under the section entitled, “How do 

you appeal the termination of an installment agreement?” 

What will happen when you appeal your case? 

Lien, Levy and Seizure: Normally, the IRS will not take 

any action to collect the tax for the tax periods Appeals is 

considering, unless the IRS believes the collection of the tax is at 

risk or you are a business meeting the criteria for a Disqualified 

Employment Tax Levy. 

Installment Agreements: IMPORTANT - The IRS can’t levy until 

30 days after the rejection or termination of your agreement. If 

you appeal within the 30-day period, the IRS will be prohibited 

from levying until your appeal is completed unless the IRS 

believes the collection of the tax is in jeopardy. 

Once Appeals makes a decision regarding your case, that 

decision is binding on both you and the IRS. You cannot 

obtain judicial review of Appeals’ decision following a CAP 

hearing. However, there may be other opportunities to obtain 

administrative or judicial review of the issue raised in the CAP 

hearing. For example, a third party may contest a wrongful levy 

by filing an action in district court. See Publication 4528, Making 

an Administrative Wrongful Levy Claim Under Internal Revenue 

Code (IRC) Section 6343(b). 

Note: Providing false information, failure to provide all pertinent 

information or fraud will void Appeals’ decision. 

APPEAL OF OTHER COLLECTION ACTIONS 

You may also appeal other collection actions: 

• Rejected Offer in Compromise 

• Proposed Trust Fund Recovery Penalty 

• Denied Trust Fund Recovery Penalty Claim 

• Denied request to abate penalties (i.e., late payment, late 

filing, or deposit penalties) 

To dispute a penalty in Appeals, follow the protest requirements 

in Publication 5, Your Appeal Rights and How To Prepare A 

Protest If You Don’t Agree. Also, the correspondence you receive 

on these types of cases will explain where you should send your 

protest. 

Help if you are experiencing economic harm... 

The Taxpayer Advocate Service (TAS) helps taxpayers whose problems with the IRS are causing fi nancial difficulties; who have tried 

but haven’t been able to resolve their problems with the IRS; and those who believe an IRS system or procedure is not working as it 

should. If you believe you are eligible for TAS assistance, you can reach TAS by calling the TAS toll-free number at 1-877-777-4778 

or TTY/TDD 1-800-829-4059. For more information, go to www.irs.gov/advocate. 

TAS cannot extend the time you have to request a CDP, equivalent or CAP hearing. The timeframes for requesting these hearings 

are explained in this publication. 

IRS
 Publication 1660 (Rev. 10-2012) Catalog Number 14376Z Department of the Treasury - Internal Revenue Service www.irs.gov